Yeah I misspelled Theory of Constraints in my rush to post earlier. I don’t normally spell it Thoery of Contraints.
I thought I’d add another point that I learned from The Goal
As an exercise, value your inventory at fire sale prices. Then realise that someone, somewhere in the world is offering a product that is a replacement for yours at a fire sale price.
Inventory is only an asset at the moment it is turned into cash – not sold, but when you actually get paid.